BOERI v. U.S.

No. 2012-5102.

724 F.3d 1367 (2013)

Mario BOERI, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

July 31, 2013.


Attorney(s) appearing for the Case

Mario Boeri, of Columbia, South Carolina, pro se.

Janet A. Bradley , Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, for defendant-appellee. With her on the brief were Kathryn Keneally , Assistant Attorney General, and Michael J. Haungs , Attorney.

Dissenting opinion filed by Circuit Judge NEWMAN.


CLEVENGER, Circuit Judge.

Mario Boeri appeals the judgment of the United States Court of Federal Claims ("Claims Court"), dismissing his complaint for a refund of taxes that were withheld by his employer. Boeri v. United States, No. 11-590T, 2012 WL 643901 (Fed.Cl. Feb. 23, 2012). We affirm.

I

Mr. Boeri is a citizen of Italy, and has never lived or worked in the United States. He was employed by the Verizon Corporation and its predecessor...

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